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                                                                    EXHIBIT 27.6






                            CONSENT OF COUNSEL


      We herby  consent to the  reference to us in the  Prospectus  constituting
part of this Form SB-2  Registration  Statement  for  Mirenco,  Inc.,  under the
caption "Legal Matters."




                                                 DUNCAN, BLUM & ASSOCIATES


Bethesda, Maryland
July 10, 2000



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